Fiscal subject related
In VAT legislation in Sweden, a new bill, Prop. 2025/26:55, has been introduced to temporarily lower the Value Added Tax (VAT) on foodstuffs from 12% to 6%. The proposal marks an adjustment to the Value Added Tax Act (2023:200) and is designed to ease financial pressure on consumers.
According to the draft legislation, the reduced VAT rate will take effect on 1 April 2026 and remain in place until 31 December 2027.
Other news from Sweden
Change of VAT rates from April 2026 in Sweden
Sweden
Author: Nikolina Basić
On February 25, 2026, the Swedish Parliament approved a temporary reduction of the VAT rate on food products from 12% to 6%, effective from April 1, 2026 until December 31, 2027. The reduced rate applies to most food and non-alcoholic consumables for human consumption, while alcoholic beverages, tobacco, medicines, cosmetics, animal feed, and other non-food items remain subject to the standard 25%... Read more
New education was created: Educational videos for Sweden
Sweden
Author: Nikolina Basić
This video series provides a comprehensive overview of Sweden’s fiscalization framework, starting with general concepts, legal foundations, and the scope of obligated taxpayers. It then deep-dives into fiscal devices, cash registers, control units, certification, data flows, and communication with the tax authorities, explaining both hardware and software requirements. Read more
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Already subscriber? LoginNew document was uploaded: E-commerce SE - Legal requirements
Sweden
Author: Nikolina Basić
The document explains Sweden’s fiscalization framework, covering mandatory cash register use, control units/systems, registration procedures, and the technical and operational requirements businesses must follow when recording sales and issuing receipts. It details how transaction data is secured via certified control units, how communication with the Swedish Tax Agency works, and what obligations apply regarding receipts, VAT rates, payment methods, audits, and penalties. Read more
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Already subscriber? LoginNew document was uploaded: EV-chargers from the Fiscalization Perspective in Sweden
Sweden
Author: Nikolina Basić
This is a regulatory analysis / compliance guidance document focused on fiscalization and VAT treatment of EV charging in Sweden. Read more
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Already subscriber? LoginSweden introduces Digital Audit era: Tax Authority gets real-time access to business records.
Sweden
Author: Nikolina Basić
Sweden is entering a digital audit era by granting the Tax Authority near real-time access to businesses’ accounting, VAT, and financial records through cloud-based systems. This reform marks a major shift toward proactive, digital-first tax compliance and fundamentally changes how audits are conducted. Starting in April 2026, Sweden’s tax administration will undergo one of i... Read more
Fisalization in Sweden: how to correct the wrong payment method recorded in the cash register
Sweden
Author: Nikolina Basić
We clariify if businesses have to issue a return receipt if a wrong payment method is recorded in a cash register? Read more